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Historically, the Comptroller of the Household was a position in the Englishroyal household, the second-ranking member of the Lord Steward's department. The C&AG role was first created in the United Kingdom by the Exchequer and Audit Departments Act 1866 which combined the functions of the comptroller-general of the exchequer, (who had authorised the issue of public monies to departments since 1834) with those of the commissioners of audit, (who had traditionally presented the government accounts to the treasury).[1] Under the terms of the act the comptroller and auditor-general continued to authorise the issue of money to departments (the comptroller function) and was given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in former commonwealth states, and separately adopted by China in the 1960s.

Currently the C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure. The current C&AG is Sir Amyas Morse, who was formerly the Commercial Director at the Ministry of Defence. The unabbreviated title in the United Kingdom is Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts.

The Comptroller and Auditor General (CAG) is a constitutional officer whose office was originally provided by Article 62 of the Constitution of the Irish Free State of 1922. The Comptroller and Auditor General Act of 1923 established the Comptroller and Auditor General. The original Comptroller and Auditor General was appointed by the Minister for Finance. The present CAG (Irish: Ard-Reachtaire Cuntas agus Ciste) is a constitutional officer whose office was established under Article 33 of the Constitution of Ireland. The CAG is appointed by the President on the nomination of Dáil Éireann. Based in Dublin Castle, the CAG operates independently of government. The office of the CAG is required to audit all accounts of moneys and all spending authorized by the legislature. The current CAG is Seamus McCarthy. The office of the CAG deals directly with citizens along with State officials.